TMI Blog2024 (2) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... sited under such return, could not have been retained by the respondents as it was not a deposit as per law, it also cannot be a deposit received or any collection of tax under authority of law. Insofar as the second registration return is concerned, the same was appropriately filed and similar amount of Rs. 1,22,220/- was deposited. In these circumstances, it was not correct for the original authority to furnish the reasons, as noted, so as to deny the refund claim of the Petitioner. Further, the appellate authority on a purely technical reason that the Petitioner s appeal was barred by limitation under Sections 107 (1) and (4) rejected the Petitioner s appeal. It is observed that, in such circumstances, any deficiency in filing the appeal / application like failure to file physical documents, cannot make the appeal, which was registered on the online portal within the prescribed period of limitation, to be labelled and/or held to be barred by limitation. Once the appeal was filed (albeit under the Online method) within the prescribed limitation, any deficiency in the appeal certainly could be removed later on, as the law does not provide, that the proceeding be strictly fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proceeding of the entire proceedings before Assistant Commissioner CGST CENTRAL EXCISE Raigad (appeals) from the Respondent Nos. 1 to 3, and/or; b. This Hon'ble Court be pleased to issue a Writ in the nature of Mandamus or any other appropriate Writ, Order or direction calling for the records and proceeding of the entire proceedings before Additional Commissioner CGST CENTRAL EXCISE Raigad (appeals) from the Respondent Nos. 1 3, and/or; c. The Hon'ble Court be pleased to issue a Writ in the nature of Mandamus or any other Writ, Order or Directions to set aside impugned Order dated 27th February 2023 passed by the Respondent No. 3 and/or; d. The Hon'ble Court be pleased to restore the appeal No. -JSC/ADC/GST/325/RGD APP/2022-23 to the file of the Respondent No. 3 and thereby direct the Respondent No. 3 to pass appropriate Orders on merits for refund of Rs. 1,22,000/- (Rupees One Lacs Twenty Two Thousand Only) which was mistakenly transferred to old GST No. 27AQEPM6029P1ZA from the Account of the Petitioner and/or; e. This Hon'ble Court be pleased to pass Orders Directing the Respondents Nos. to 1 3 their officers/agents/Thousand Onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of the case. As per the details available, the taxpayer has filed GSTR-10 and GSTR-3B upto December 2018 and no return has been filed after that. As per Para (6) of Circular No. 125/44/2019 dated 18.11.2019, any refund claim for a tax period may be filed only after furnishing all the returns in form GSTR-1 and form GSTR-3B, which were due to be furnished on or before the date on which the Refund application is being filed . 9. Being aggrieved by the order passed by the Assistant Commissioner, the Petitioner approached the appellate authority, namely Commissioner of Central Tax, Central Excise Service Tax, Raigad (Appeals) , under the provisions of Section of 107 of the CGST Act. By the impugned order (Order in appeal) dated 28th December 2022, the Petitioner s appeal was rejected on the ground of limitation stating that, although the Order was passed by the Assistant Commissioner on 8th June 2022, according to the appellate authority, the appeal was filed on 28th December 2022, which was barred by the provisions of Section 107(4) of the CGST Act. 10. On the above backdrop, we have heard the learned counsel for the parties. 11. On behalf of the Petitioner, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute that the Petitioner, was granted a fresh registration on 26th March 2022 which was his valid registration under the CGST Act, under which the Petitioner was expected to file his returns. However, it appears that there was an inadvertent / bona fide mistake, on the part of the petitioner s Chartered Accountant in filing the Petitioner s return for the first quarter of the year 2022 on both the registrations instead of filing such returns under the new / second registration. Not only this, the returns were identical, also, the tax deposited was of the similar amount of Rs. 1,22,220/-. 14. Considering these facts, it was required to be considered by the authorities below that an assessee cannot be expected to file his return and deposit any tax under an invalid cancelled registration number. Further, a legitimate and proper return was filed by the Petitioner under the second (new) registration which was a valid registration. Thus, insofar as the tax deposited under the first (cancelled) registration is concerned, the said registration itself being non-existent, the tax return filed thereunder and any tax deposited under such return, could not have been retained by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have an opportunity to remove the deficiencies, if any, which may prevail at the time of filing of the proceedings, after the proceedings are filed. It may be observed that procedural compliances can never defeat the substantive remedy/right to pursue any proceedings when filed within limitation. Thus, any procedural deficiency in the proceeding filed within the prescribed limitation cannot be labelled to be a proceeding filed beyond limitation. 17. Thus, in the facts of the present case, both the authorities ought to have considered the aforesaid legal and factual position. For the above reasons, we are accordingly inclined to allow this Petition by the following order: ORDER a. Impugned order dated 8th June 2022, as confirmed by the order dated 27th February 2023 passed by the Assistant Commissioner, CGST and Central Excise, Division-I, Navi Mumbai, Commissionerate are quashed and set aside. b. The Petitioner is entitled to refund of the amounts which was deposited by him under the erroneous return filed under the cancelled registration No. 27AQEPM6029PIZA being an amount of Rs. 1,22,220/-. c. Let the said amount, along with the permissible interest, be refunde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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